Advanced Search Results

Indian National Shipowners' Association, a Company having Its register ...

Court : Mumbai

Subject : Service Tax

Acts : Companies Act, 1956 - Sections 25; Central Excise Act, 1944 - Sections 378; Finance Act, 1994 - Sections 65, 65(105), 65A, 65A(2), 66, 68(1) and 83; Finance Act, 2007; Finance Act, 2008; Indian Income Tax Act, 1922 - Sections 2(9) and 3; Income Tax Act, 1961 - Sections 2(31); Customs Act, 1962 - Sections 129(3), 129C and 129D; Service Tax Rules, 1994; Constitution of India - Articles 246, 276 and 276(1)

Reported in : 2009(5)BomCR369; 2009(111)BomLR1529; (2009)224CTR(Bom)197; [2009]17STJ255; 2009[14]STR289; [2009]19STT408; (2009)22VST293(Bom)

done using mechanical systems.10. Entry (zzzzj) was inserted into Section 65(105) of the Finance Act, 1994 by the Finance Act 2008 with effect from 16/5/08. The said entry reads as under:Section 65(105)(zzzzj) To any person, by any other person … rate of duty of customs or to the value of gods for purposes of assessment' found in Section 129(3) of the Customs Act, 1962. This provision requires that appeal against the decision relating to the above questions

M/s. Bharti Airtel Ltd. Vs. The Commissioner of Central Excise

Court : Mumbai

Subject : Service Tax

amount of Rs.2,04,39,093/- under provisions of Rule 14 of the Credit Rules read with Section 73 of the Finance Act,1994. In respect of towers and parts thereof, prefabricated building, printers and office chairs, the Commissioner observed that the … 2005 three further show cause cum demand notices were issued issued covering the period October 2005 to March 2008 dated 23.4.2007, 8.2.2008 and 23.10.2008 making an aggregate demand of Rs.15,40,63,898/- as also interest and equivalent penalty was … Cases 121; (c) CC, Kolkata Vs. Rupa and Co. Ltd., (2004(170) E.L.T. 129 (S.C.)) (d) Indian Farmers Fertilisers Co-op. Ltd. Vs. C.C.E., Ahmedabad, (1996(86) E.L.T.

Ester Industries Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Education

specifically recorded that though a prayer was made in the writ petition to declare certain provisions of the Finance Act, 2008 to be unconstitutional, yet in course of hearing Mr. R. Santhanam, learned counsel for the assessee-petitioner and Mr. … of the impugned order.7. Another point which was argued by the counsel for the petitioner was based on Section 129 of the Act. It was his contention that the objections to the notice were filed before a particular

Ester Industries Ltd. Vs. Union of India and ors.

Court : Delhi

Subject : Direct Taxation

the writ petition preferred under Article 226 of the Constitution of India including declaring certain provisions of the Finance Act, 2008 to be unconstitutional, yet in course of hearing Mr. R. Santhanam, learned counsel for the assessee-petitioner and Mr. … case being the retrospective amendment, the notice is valid.10. The last argument of the petitioner is based on section 129. It is contended that the petitioner filed its objections to the notice before a particular officer, but the

N. Meenakshi Vs. the Assistant Commissioner of Income Tax

Court : Chennai

Subject : Direct Taxation

Acts : Income Tax Act, 1961 - Sections 10, 16A(1), 16A(2), 16A(3), 16A(4), 16A(5), 16A(6), 48, 50C, 50C(2), 55A, 69, 69A, 69B, 69C, 129, 142A, 142(2A), 143(3), 147, 153, 153(1), 153(3), 142, 245C, 245D(1), 245R(3), 245Q(1), 246A, 250, 254, 260, 262, 263 and 264; Indian Stamp Act - Sections 47A; Finance Act, 2006; Finance Act, 2007; Wealth-tax Act, 1957 - Sections 2, 16A, 23A, 24, 34AA, 35, 37 and 38A; Constitution of India - Articles 14 and 226

Reported in : (2009)226CTR(Mad)625

Sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the … of the proceeding or in giving an opportunity to the assessee to be re-heard under the proviso to Section 129, or(ii) the period during which the assessment proceeding is stayed by an order or injunction of any court,

M/S Gs1 India Vs. Director General of Income Tax (Exemption) and anr

Court : Delhi

Subject : Land Acquisition

reproduce Section 2(15) of the Act which defines the term ‗charitable purpose‘ before and after its amendment by Finance Act, 2008. Section 2(15) before amendment by Finance Act, 2008 was as under; ―2(15) ―charitable purpose‖ includes relief of the poor, … Bharat Development (P) Ltd. v. CIT (1982) 133 ITR 470(Del), Barendra Prasad Ray v. Income Tax Officer (1981) 129 ITR 295 (SC), State of Andhra Pradesh v. H. Abdul Bakhi and Bros. (1964) 15 STC 664, State

Municipal Board, Saharanpur Vs. Shahdara (Delhi) Saharanpur Light Rail ...

Court : Supreme Court of India

Subject : Other Taxes

Acts : Constitution of India - Article 133; Limitation Act, 1963 - Sections 14; Utter Pradesh Municipalities Act, 1916 - Sections 2(2), 2(5), 128, 129, 140 and 160;

Reported in : 1998IXAD(SC)1; AIR1999SC277; JT1998(6)SC164; (1999)122PLR158; 1998(6)SCALE274; (1999)1SCC586; [1998]Supp3SCR120; (1999)1UPLBEC110

under Section 128 (1) (i). - FINANCE ACT (32 OF 1994) Sections 65 (19), Explanation (as inserted by Finance Act 2008) & 65 (105): [S.B. Sinha & Cyriac Joseph, JJ] Service tax - Business auxiliary service - Organising lottery … the Act. It is pertinent to note that 'common compound' which is relevant for the water-tax as per Section 129 of the Act to which we have made a detailed reference while deciding the companion appeal No. 1218

Commissioner of Income Tax Vs. Kikani Exports Pvt. Ltd.

Court : Chennai

Subject : Land Acquisition

sub-section (5) of Section 139, whichever is later and the periods of limitation are varied by insertion through Finance Act, 2006 with effect from 1.6.2006 and Finance Act, 2007 with effect from 1.6.2007. However, Section 153(3) of the … of the proceeding or in giving an opportunity to the assessee to be re-heard under the proviso to section 129, or (ii) the period during which the assessment proceeding is stayed by an order or injunction of any

The Tabocco Institute of India Vs. Union of India

Court : Karnataka

Subject : Land Acquisition

Ministry of Finance, issue any orders which may- 129 (a) involve any abandonment of revenue or involve … MARG, NEW DELHI-110001.5. MINISTRY OF COMMERCE AND INDUSTRY, REP. BY ITS SECRETARY, UDYOG BHAWAN, NEW DELHI-110007.6. MINISTRY OF FINANCE, REP. BY ITS SECRETARY, NORTH BLOCK, NEW DELHI-110001. ..RESPONDENTS (BY SRI KRISHNA S.DIXIT, ASG ALONG WITH SRI ADITYA … THERETO OF THE CIGARETTES AND OTHER TOBACCO PRODUCTS [PACKAGING AND LABELLING]. RULES, 2008 AS AMENDED BY [AMENDMENT]. RULES, 2014 VIDE ANNEX-B IS ULTRA VIRES AS … W.P.Nos.27715-27716/2016 (GM-RES) BETWEEN:1. THAKUR SAVADEKAR AND COMPANY PRIVATE LIMITED, A COMPANY REGISTERED UNDER THE PROVISIONS OF THE COMPANIES ACT, 1956, AND HAVING ITS REGISTERED OFFICE AT377 GURUWAR PETH, FUIWALA CHOWK, NEAR JAIN MANDIR, PUNE-411042, REP. BY DIRECTOR … distribution of cigarettes or any other tobacco products, is prohibited as per Section 7(1). Even carrying on of trade or commerce in cigarettes and other

Assistant Commissioner Of Income Tax (exemptions) Vs. Ahmedabad Urban ...

Court : Supreme Court of India

Subject : Land Acquisition

certain exemptions: Section 10 (20A) and Section 10 (23) ................................................... 20 G. Amendments to Section 2 (15) by Finance Act, 2008 (w.e.f. 01.04.2009) ................................................ 21 II. Submissions of parties ................................................................................................................................. 22 A. Arguments on behalf of the revenue.......................................................................................................... 22 … was not and could not be said to have been, ineffective or unenforceable. It was effective till 26-1- 129 1977 1 ALLER813130 289. Exemption of property and income of a State from Union taxation.-(1) The property and